HMRC Data Landscape

Tax Transparency Sector Board 17 December 2012

Mike Hawkins HMRC Open Data Lead Overview

• HMRC’s Role • Data Landscape • Legislative Framework • Publications • Open Data Strategy Commitments • Questions for you HMRC’s role

We collect and administer:

**Direct taxes** – paid by you or your business on money you earn or capital you gain.

- Capital Gains Tax
- Corporation Tax
- Income Tax
- Inheritance Tax
- National Insurance Contributions

**Indirect taxes** - paid by you or your business on money spent on goods or services.

- Excise duties
- Insurance Premium Tax
- Petroleum Revenue Tax
- Stamp Duty
- Stamp Duty Land Tax
- Stamp Duty Reserve Tax
- VAT HMRC’s role (continued)

We **pay** and administer:

- Child Benefit
- Child Trust Fund
- Tax Credit

We enforce and administer:

- Environmental taxes
- National Minimum Wage enforcement
- Recovery of student loans
- Customs duties including collection of data on imports and exports

We are the parent department to the [Valuation Office Agency](http://www.hmrc.gov.uk/menus/pocket-guide-2012.pdf) (VOA) and its commercial arm - [District Valuer Services](http://www.hmrc.gov.uk/menus/pocket-guide-2012.pdf) (DVS).

A summary of HMRC’s role is here: [http://www.hmrc.gov.uk/menus/pocket-guide-2012.pdf](http://www.hmrc.gov.uk/menus/pocket-guide-2012.pdf) | Income Tax | Personal incomes | Property Transactions | Trade Statistics | Research and Development Tax Credits | |------------|------------------|-----------------------|------------------|---------------------------------------| | Benefits in Kind | Charities | Non-domestic rating | Climate Change Levy | Child Benefit | | Employee share schemes | Corporation Tax | Value Added Tax | Betting, Gaming and Lottery duties | Personal Tax Credits | | Personal Pensions | Inheritance Tax | Insurance Premium Tax | Alcohol duties | Trusts | | EIS & VCT | Personal Wealth | Air Passenger Duty | Hydrocarbon Oil duties | Tax Gaps | | PEP, TESSA & ISA | Capital Gains Tax | Landfill Tax | Tobacco duties | Charitable Donations | | Child Trust Fund | Stamp Duties | Aggregates Levy | Oil and gas production | National Insurance | The legal position on publishing HMRC data

S18 Commissioners for Revenue and Customs Act 2005

• Imposes a duty of confidentiality on all HMRC staff for all HMRC data

BUT

• HMRC can make disclosures for the purposes of its functions

• HMRC publishes data in support of its functions

• All disclosures must comply with

Principles of Data Protection Act 1998 so must be **fair and lawful**

Human Rights Act 1998 – Article 8 so must be **proportionate** to the purpose for which the information is disclosed How our information can be accessed

HMRC Data

- HMRC Transparency website
- HMRC Data catalogue
- UK Trade Info
- ONS Hub
- Data.gov.uk
- Direct.gov.uk
- VOA website
- Raw data via licence

Datalab Secure Data Services HMRC National Statistics website Freedom of Information

HMRC Data catalogue

Hansard (PQ) HMRC’s National Statistics website

Most viewed pages (external visitors) for the period 14/07/11 - 30/11/12:

| Rank | Page Description | Visits | |------|-----------------------------------------|---------| | 1 | Taxable Benefits | 46,678 | | 2 | Income Tax | 25,889 | | 3 | Income Distribution | 24,378 | | 4 | Tax Receipts | 15,927 | | 5 | Child Poverty Statistics | 15,644 | | 6 | Survey of Properties | 11,049 | | 7 | Working Families Tax Credits | 9,605 | | 8 | Corporation Tax | 9,467 | | 9 | Personal tax credits | 9,239 | | 10 | Tax Structure | 8,854 |

Total number of visits to HMRC’s National Stats pages: **350,000** Total number of downloads from National Stats website: **250,000**

Tax Structures, Tax Receipts and Taxable benefits in kind and expenses most downloaded information

### Example of National Statistics information we publish

#### 2.8 Income tax receipts: analysis by type

| | 2008-09 | 2009-10 | 2010-11 | 2011-12 | |----------------------|---------|---------|---------|---------| | Receipts other than self assessment | 136,771 | 128,134 | 137,800 | 137,689 | | of which: | | | | | | PAYE | 128,470 | 122,584 | 132,263 | 132,189 | | Assessed income tax | 198 | 130 | 80 | 60 | | Tax deduction scheme for interest (TDSI) | 4,365 | 2,676 | 1,994 | 1,763 | | Other tax deducted at source | 1,615 | 1,190 | 1,003 | 1,463 | | Other receipts | 2,122 | 1,554 | 2,460 | 2,215 | | Self Assessment, net of repayments 1 | 22,531 | 21,708 | 22,108 | 20,334 | | Repayments other than self assessment 2,3 | -11,447 | -10,561 | -11,959 | -11,797 | | **Total net receipts 4** | **147,856** | **139,281** | **147,949** | **146,227** |

______________________________________________________________________

1. Income tax element only
2. Including payments of tax credits
3. Exclusive of Public Expenditure
4. Totals may not equal the sum of their components because of rounding Open Data Strategy HMRC Commitments

• Tax Transparency Sector Board

• The development of a tax calculator and downloadable phone application

• The issue of personal tax statements to taxpayers

• Expand HMRC Datalab and set up Tax Administration Research Centre

• A programme of engagement with software firms, civic-minded developers and related communities

• Upgrade of uktradeinfo website Questions for us? Questions for you

a) What HMRC data is most useful to you and why? How is it currently used?

b) What would make the existing information we publish more useful?

- eg new data formats
- different breakdowns (geography, industry, other demographics)

c) What data that is currently not published would you find useful? What would you be able to do with it?